I don't think the game takes depth into account at all. In fact, since DCs can do hitpoint damage, which makes your crush depth more shallow, the deeper you are when hit, the more dangerous it is for you.
Cool pic I found:
A quote from a ww2 USN manual:
Quote:
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The effective radius of the percussive wave depends upon the structural strength of the attacked vessel, and no definite values can be stated. Approximate information indicates that a 600-pound charge may cause moderate damage at 80 feet, but to be fatal it must explode within about 30 feet. The 300-pound charge may prove fatal within 20 feet. It is to be noted that doubling the weight of charge does not double the effective radius.
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May prove fatal at ~6m for what would be the biggest IJN DC (162kg warhead). That maps to D I guess. 2 or 3 and D...
tater